#section 143(3)
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6,168 articlesIncome Tax
Income Tax
No assessment u/s 153C as satisfaction note was not recorded for relevant search assessment years
Income Tax
Income Tax
Hire Charges of vessel did not constitute ‘Royalty’ under India-Singapore DTAA as it was business income
Income Tax
Income Tax
Deduction u/s. 37 for written-off of non-recoverable advances to employee allowed: ITAT Ahmedabad
Income Tax
Income Tax
No proper service and opportunity before CIT (A): ITAT remand matter to CIT (A)
Income Tax
Income Tax
Interest from investment with co-operative society engaged in banking business deductible u/s. 80P(2)(d)
Income Tax
Income Tax
Entire cash deposits during demonetization cannot be considered as unexplained, 20% Addition Upheld
Income Tax
Income Tax
Reassessment proceedings quashed as order passed u/s. 148A(d) was non-speaking: ITAT Delhi
Income Tax
Income Tax
Deduction u/s. 80P(2)(d) available to co-operative society for interest earned from co-operative bank
Goods and Services Tax
Goods and Services Tax
Reopening based on material available during assessment proceedings not permissible: Bombay HC
Income Tax
Income Tax
Addition u/s. 68 based on presumptions and concept of human probability not sustainable: ITAT Delhi
Income Tax
Income Tax
Reopening based on same material on which assessment order was passed is impermissible
Income Tax
Income Tax
Dissimilar Firms were excluded from selected comparables while doing TP analysis u/s 92
Income Tax
Income Tax
Addition of ₹ 9 Lakh was treated as unexplained for unexplained cash deposits
Income Tax
Income Tax
